CDE Office Hours March 18 2021 1 CDE

CDE Office Hours March 18, 2021 1

CDE Team Introductions ESSER • Nazie Mohajeri-Nelson, Director of ESEA Office (mohajeri-nelson_n@cde. state. co. us) • De. Lilah Collins, Assistant Director of ESEA Office (collins_d@cde. state. co. us) Fiscal Experts • Jennifer Okes, Chief Operating Officer (okes_j@cde. state. co. us) • Kate Bartlett, Executive Director of School District Operations (Bartlett_k@cde. state. co. us) • Adam Williams, Financial Data Coordinator (Williams_a@cde. state. co. us) • Jennifer Austin, Director of Grants Fiscal Management (Austin_j@cde. state. co. us) • Robert Hawkins, Grants Fiscal Analyst (Hawkins_s@cde. state. co. us) • Steven Kaleda, Grants Fiscal Analyst (Kaleda_s@cde. state. co. us) …in partnership with the Governor’s Office and Office of the State Controller 2

ESSER Office Hours Topics • Updates and Reminders • Nutrition Matters • Using ESSER Funds to Reimburse Nutrition Fund • Using ESSER Funds to Pay for Salaries and Benefits • Reminders Regarding ESSER Use of Funds • Questions and Answers 3

Updates 4

Updates • EANS Application went live on 3/12/21; NPS have until 4/12/21 to apply for funds • • Please help disseminate the information to NPS in your boundaries https: //www. cde. state. co. us/caresact/geer 2 -eans • Approval and Transmittal Form • ESSER I – NPS Consultation Forms • • • 5 Part of ESSER I Monitoring Please submit signed consultation form from participating and nonparticipating school Delete the preschools -

ESSER 10% State Set Aside • Input was and will be (for ESSER III) received and solicited from: • • • 6 State Board of Education Commissioner’s Superintendent Advisory Committee 6 C’s CASE CASB CBOCES K-12 Advocacy Group Rural Education Council Rural Alliance How other states are using set aside funds Input from you all!

ESSER III – More To Come on April 1 • U. S. Department of Education is striving to get awards to States by end of March! • • Colorado total: $1, 166, 328, 632 Colorado 90% Allocation to LEAs: $1, 049, 695, 769 • States have 60 days to award funds to LEAs!!! • Fastest turnaround so far! • CDE is working fast and furious to get the allocations and application ready. • ESSER III has new stipulations and requirements that were not in ESSER I and II to be covered in future office hours. • No equitable services requirement (EANS II) • Entire April 1 office hours will be devoted to ESSER III ~ please join us then! 7

Reminders Regarding Use of ESSER Funds 8

Review and Approval of Applications • Our intent is to turn applications around as quickly as possible • Providing the details needed to ensure that costs are reasonable, necessary, and allocable will help expedite reviews and minimize back and forth • CDE is responsible for monitoring the use of funds • Our questions and requests for details in the application • • • Protect you and us Helps us meet reporting requirements on your behalf Is the first part of our monitoring process • How can we improve the review and approval process? • 9 What supports and information can we provide to help expedite reviews and approvals?

Reminders – ESSER I and II • Priority for ESSER II – safe in-person instruction • Examples: • Supplies, remodeling, construction to create safe distancing of students • ESSER I and II funds • • Not Subject to Supplement/Not Supplant Not Restricted for use at certain schools only If split funding an item (e. g. , costs of a bus), then repeat the budget line item and indicate how much is being paid out of each funding stream Can be used for a whole variety of activities as long as reasonable and necessary to respond to, prepare for, or prevent the spread of COVID 19 • • 10 • Curriculum Summer / After school PD Mental health supports and services

Strong Recommendation and Reminder! • Update HR and accounting policies, procedures, and protocols to reflect changes necessitated by the COVID-19 pandemic • Internal control practices • • • Stipends for hazard pay Stipends for extra duty pay Safety, transportation, and work from home policies during school closures Reimbursement for costs associated with working from home • • • 11 Tracking equipment, time and effort reporting Stipends, reimbursement for supplies, or procure items on behalf of staff Responses to health concerns and related school closures/remote working/learning – morning check-in requirements Other procedures/practices that had to be changed to respond to the pandemic

Nutrition Matters Nutrition Unit at CDE Lyza Shaw 12

Nutrition Updates • Waivers • • • Extended to 9/30/21 Flexibilities outlined in SFSP Toolkit, found on School Nutrition Unit website Pending clarification when school districts will need to switch back to National School Lunch Program (NSLP) from Summer Food Service Program (SFSP) • P-EBT (Pandemic – Electronic Benefit Transfer) • • 13 Program that helps families purchase food for children whose access to free or reduced-priced meals at school has been impacted by COVID-19 Working closely with CDHS and other CDE Units for round two Child eligibility depends on FRL status, attending NSLP (or provisional site) and school was closed or had reduced attendance for at least 5 consecutive days Visit our website for more info, register for upcoming info webinars

Nutrition Updates, con’t • Emergency Operating Cost Funding • • Additional funding to help address revenue shortfalls during early months of pandemic (March – June) Application has been submitted to USDA Assumption for fund disbursement – June 2021 Calculation for reimbursement payments • March allocation • ((March 2019 - March 2020) x 55%) /2 • April – June allocation • (Month 2019 - Month 2020) x 55% • District Support & Resources • • • 14 Weekly newsletter, The Dish Website - School Nutrition Unit Webinars

Using ESSER Funds to Reimburse Nutrition Fund 15

Nutrition Fund • Question/Scenario: • We are providing student lunches in classrooms instead of the cafeteria to socially distance students while they eat. As a result, teachers who did not previously work lunch duty are now doing so as a result of COVID-19. Therefore, school lunches are also provided to teachers at no cost to them since they are having to work lunch duty. Can we use ESSER funds to reimburse our Nutrition Fund/Account for the expense of teachers’ lunches. • Answer/Required Information: • This would be an allowable use of ESSER funds, if • • • 16 The total amount is reasonable – include details about the number of teachers, number of days/weeks/months, and cost of per lunch to show total was determined. The expense is allocable (necessary to respond to, prepare for, or prevent the spread of COVID-19). The description above would demonstrate allocability. This is in line with local personnel and labor policies, procedures, or protocols for teacher duty pay/compensation.

In the Application • • • Location: Districtwide Fiscal Year: 21 -22 Allowable Activity: Other activities for operation and services Object code: 0630 - Food Funding Source: ESSER II – (4420) Description of Activity: We are providing student lunches in classrooms instead of the cafeteria to socially distance students while they eat. As a result, teachers who did not previously work lunch duty are now doing so as a result of COVID-19. Therefore, school lunches are also provided to teachers at no cost to them since they are having to work lunch duty. Between August 2021 and May 2022, X number of teachers will be provided lunch, for a total of Y days. Each per unit cost of lunch is $__, bringing the total expense to $XYZ. • Requested Amount: $XYZ • ESSER II ~ Benefit: Whole population 17

Reimbursing Nutrition Fund from ESSER • Questions – Can we use ESSER funds for… • • Nutrition Revenue Loss - we have seen a reduction in Nutrition Revenue as a result of school closures (e. g. , no lunch fees). Increased Nutrition Expenses • • Costs associated with preparation and services of meals have increased because of the need for packaging and delivering meals. We have increased salary needs around nutrition. • Answer • Yes, allowable if the costs are reasonable, necessary, and allocable (a part of the LEA’s response to, preparation for, or preventing the spread of COVID-19). • • 18 If providing boxed lunches and prepared packaged meals are more expensive than how they were packaged prior to the pandemic Cover the cost of packaging Bus driver salaries for delivering meals Nutrition staff salary attributable to COVID-19

In the Application • • • Location: Districtwide Fiscal Year: 21 -22 Allowable Activity: Other activities for operation and services Object code: 0630 Food Funding Source: ESSER II – (4420) Description of Activity: Student lunches used to be served in a food line / salad bar. To prevent the spread of COVID-19, student lunches are now pre-packaged, delivered to classrooms, and students eat in a socially distanced manner in each classroom to minimize contact. Boxed lunch packaging is a new expense that the LEA did not have prior to the pandemic. Each packaging costs $X per day. Over the course of the year, we will provide Y lunches to Z number of students, bringing the total to $XYZ. • Requested Amount: $XYZ • ESSER II ~ Benefit: Whole population 19

Documentation • Revenue loss examples • A la carte revenue source has declined / been lost. How much decline? How was the decline calculated? • • Revenue documentation from prior to the pandemic compared to current revenue Fewer students in the building • Enrollment documentation; changes in PPA or PPOR • Additional costs examples • Prepackaging of meals – looking at per meal costs from prior to post. COVID-19 to show the difference in higher costs for packaging. • • Additional expenses due to COVID-19 – differential in expenses (pre-COVID compared to post-COVID). • • 20 Receipts for costs of packaging meals (if new cost) or comparing prior packaging/delivering expense (food bar) to post-COVID costs (boxed lunch). Receipts for coolers needed for transportation Food delivery travel logs and meal distribution logs

Using ESSER Funds to Pay for Salaries and Benefits 21

Salaries and Benefits • Question • Can we use ESSER funds to pay the salary and benefits of existing employees? • Answer • Yes, allowable if reasonable and necessary to maintain operation of or ensure continuity of services of the LEA. • 22 Guiding questions – • What services/supports for students would be disrupted if this position was eliminated? • What has been the impact of COVID-19? • What documentation do we have to demonstrate the relationship to COVID-19? • What information can I share to demonstrate that this is a reasonable expense (e. g. , fair market value, similar to other salaries/benefits in this region, similar to other salaries/benefits we pay out of other funding sources)?

Documentation Under ESSER • The CRF Increased Instructional Time Template is an option and not a requirement • ESSER is a more flexible statute that does allow the district to retain staff to ensure continuity of services • Documentation • Reasonableness • • Necessity • • Relationship to COVID-19 Time and Effort Reporting • • • 23 How many staff, the salary/benefits, total FTE paid Part of the LEA’s system of internal control (could be your regular payroll structures) Job description or other documents that capture the employees time and effort for ESSER allowable activities Comply with the LEA’s accounting policies and practices

Instructional Time within Contract • Paying for instructional time within contract • CRF – far more restricted than ESSER • • For ESSER – CDE template is an option; need to explain the connection to COVID-19 and provide sufficient information to demonstrate the reasonableness of the expense • 24 Schools closed in spring and returning to normal operations in fall Increased instructional time could only be paid during the fall for change in hours work in spring versus fall This calculation would not raise the salary going to the educator – it is the portion paid out of CRF or ESSER Due to a precipitous decline in revenue (or additional expenses associated with remote learning, school closures, etc. ), X number of teachers/staff would have been laid off. Therefore, their salaries/benefits are being paid from ESSER to maintain operations and ensure continuity of services.

Additional Instructional Time • Additional time to provide supplemental instructional time (i. e. , Extra duty pay or stipend) • Outside the Contract Time / Employment Agreement • • • 25 Existing employees working outside of their contract time Could also be new hires E. G. , summer school, afterschool

In the Application • Location: ABC Elementary School • Fiscal Year: 21 -22 [Note – prior to June 30, 2022] • Allowable Activity: Summer Learning and Supplemental After School Programming • Object code: 0100 Salaries • Salary Position: 0200 Teacher or 000 Stipend [depending on local context] • FTE: If 0200 – then enter. 2 (or pro-rated amount per teacher working); if stipends then no FTE is entered. • Funding Source: ESSER II – (4420) • Description of Activity: Summer school is being provided to all students at the elementary school to increase instructional time to make up for time lost during school closures or transition periods to remote learning. X number of teachers are being paid $Y dollars per week for Z weeks, for a total of $XYZ. Summer school is being offered to 300 students at ABC ES. • Requested Amount: $XYZ • 26 ESSER II ~ Benefit: Whole population

Questions? No Office Hours on 3/25/21 Future Topics? April 1 ~ ESSER III 27

CDE Team Contact Information ESSER • Nazie Mohajeri-Nelson, Director of ESEA Office (mohajeri-nelson_n@cde. state. co. us) • De. Lilah Collins, Assistant Director of ESEA Office (collins_d@cde. state. co. us) Fiscal Experts • Jennifer Okes, Chief Operating Officer (okes_j@cde. state. co. us) • Kate Bartlett, Executive Director of School District Operations (Bartlett_k@cde. state. co. us) • Jennifer Austin, Director of Grants Fiscal Management (Austin_j@cde. state. co. us) CDE • Robert Hawkins, Grants Fiscal Analyst (Hawkins_s@cde. state. co. us) • Steven Kaleda, Grants Fiscal Analyst (Kaleda_s@cde. state. co. us) • Adam Williams, Financial Data Coordinator (Williams_a@cde. state. co. us) …in partnership with the Governor’s Office and Office of the State Controller 28